This is an advanced financial accounting question on ownership patterns and income taxes. I posted a picture of the question. I KNOW the ANSWER is B 10800. But I don't know how they got B. Can someone EXPLAIN WHY THE ANSWER IS B??

If you just give me the answer, which I already know, I can't rate you

On January 1, 2012, Jones Company bought 15% of Whitton Company. Jones paid $150,000 for these shares, an amount that exactly equaled the proportionate book value of Whitton. On January 1, 2013, Whitton acquired 80% ownership of Jones. The following data are available concerning Whitton's acquisition of Jones: Consideration transferred for 80% interest, January 1, 2013: S800,000 900,000 Jones' reported book value, January 1, 2013 Excess fair value over book value (assigned to trademarks) is amortized over 20 years. The initial value method is used by both companies. The following information is available regarding Jones and Whitton: Whitton Compan Jones Company Reported Reported Operating Dividend Dividends operating Dividend Dividends Paid Paid Year Income Income Income Income 2012 $6,000 $10,000 $120,000 s 0 60,000 2013 50,000 9,000 14,000 140,000 11,200 Compute the non-controlling interest in net income for 2013. A. $11,000. B. $10,800. C. $9,000. D. $8,200. E. $7,200